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Convergence or Divergence between National and International View on Tangible Assets - Case Study Romania


  • Mariana Muresan

    (Babes Bolyai University)

  • Cristina Silvia Nistor

    (Babes Bolyai University)

  • Crina Filip

    (Babes Bolyai University)


A controversial subject at the present time is the issue of harmonization of accounting both at European level and globally. Although much has been made in bringing the accounting at a uniform level, this request it has not reached yet. A comparative study between the accounting treatment of fixed assets amounted to Romanian national regulations and in accordance with international rules, will bring out the best in show the similarities and differences between the regulations. The rules used for comparison will be OMFP 3055/2009, International Accounting Standard 16 – Tangible Assets and Generally Accepted Accounting Principles 360.

Suggested Citation

  • Mariana Muresan & Cristina Silvia Nistor & Crina Filip, 2013. "Convergence or Divergence between National and International View on Tangible Assets - Case Study Romania," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(5), pages 50-60, October.
  • Handle: RePEc:dug:actaec:y:2013:i:5:p:50-60

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    References listed on IDEAS

    1. Bunget, Ovidiu-Constantin & Dumitrescu, Alin-Constantin & Farcane, Nicoleta & Caciuc, Leonora & Popa, Adina, 2009. "The impact of ias/ifrs on the romanian accounting rules," MPRA Paper 18279, University Library of Munich, Germany.
    2. Viorel TURCANU & Dorel MATES & Ionel BOSTAN & Veronica GROSU & Marian SOCOLIUC, 2008. "The Evolution Of The International Standards Of Accountancy Ias/Ifrs, Area Of Application And The Mechanism Of Adoption," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 8(1(8)), pages 142-146, June.
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